SIOUX FALLS, S.D. (KELO) — South Dakota voters will cast their last ballots on Initiated Measure 28 Tuesday.
IM28 would repeal the state sales tax on items for human consumption, which includes groceries.
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The one thing opponents and supporters agree on with IM28, is that it will end up in court or with the state Legislature to interpret.
The two sides disagree on how far, or how narrow, IM28 is.
Supporters say the intent is to repeal the tax on food items and ingredients for food.
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Opponents say the human consumption element could cover tobacco and others that are considered items for human consumption.
The South Dakota Secretary of State’s information sheet on IM28 includes the AG’s explanation that IM28 “prohibits the state from collecting sales tax or use tax on anything sold for human consumption.”
Opponents say that because IM28 says repeal and does not state change the state sales tax to 0%, municipalities will lose their ability to tax food or items for human consumption.